PART TWOF3COMMON PROVISIONS APPLICABLE TO SUPPORT FOR RURAL DEVELOPMENT
TITLE VIIFINANCIAL SUPPORT FROM THE ESI FUNDS
CHAPTER IIIEligibility of expenditure and durability
Article 67Forms of grants and repayable assistance
1
Grants and repayable assistance may take any of the following forms:
a
reimbursement of eligible costs actually incurred and paid, together with, where applicable, contributions in kind and depreciation;
b
standard scales of unit costs;
F1c
lump sums;
d
flat-rate financing, determined by the application of a percentage to one or more defined categories of costsF1;
F2e
financing which is not linked to costs of the relevant operations but is based on the fulfilment of conditions related to the realisation of progress in implementation or the achievement of objectives of programmes as set out in F9legislation made under paragraph 5a.
Fund-specific rules may limit the forms of grants or repayable assistance applicable to certain operations.
F2For the form of financing referred to in point (e) of the first subparagraph, the audit shall exclusively aim at verifying that the conditions for reimbursement have been fulfilled.
2
By way of derogation from paragraph 1, additional forms of grants and methods of calculation may be established in the EMFF Regulation.
F22a
F5...
Where flat-rate financing is used, the categories of costs to which the flat rate is applied may be reimbursed in accordance with point (a) of the first subparagraph of paragraph 1.
For operations F10receiving support for rural development, where the flat rate referred to in Article 68b(1) is used, the allowances and the salaries paid to participants may be reimbursed in accordance with point (a) of the first subparagraph of paragraph 1 of this Article.
F5...
3
The options referred to in paragraph 1 may be combined only where each option covers different categories of costs or where they are used for different projects forming a part of an operation or for successive phases of an operation.
F14
Where an operation or a project forming a part of an operation is implemented exclusively through the public procurement of works, goods or services, only points (a) and (e) of the first subparagraph of paragraph 1 shall apply. Where the public procurement within an operation or project forming part of an operation is limited to certain categories of costs, all the options referred to in paragraph 1 may be applied for the whole operation or project forming a part of an operation.
5
The amounts referred to in points (b), (c) and (d) of the first subparagraph of paragraph 1 shall be established in one of the following ways:
F1a
a fair, equitable and verifiable calculation method based on any of the following:
- (i)
statistical data, other objective information or an expert judgement;
- (ii)
the verified historical data of individual beneficiaries;
- (iii)
the application of the usual cost accounting practices of individual beneficiaries;
F2aa
a draft budget established on a case-by-case basis and agreed ex ante by the managing authority, or in the case of F4support for rural development the authority responsible for the selection of operations, where the public support does not exceed EUR 100 000;
F7b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applied under schemes for grants funded entirely by F6the relevant authority for a similar type of operation and beneficiary;
d
rates established by this Regulation or the Fund-specific rules;
e
specific methods for determining amounts established in accordance with the Fund-specific rules.
F25a
The F8appropriate authority may make regulations supplementing this Regulation with regard to the definition of the standard scales of unit costs or the flat-rate financing referred to in points (b) and (d) of the first subparagraph of paragraph 1 of this Article, the related methods referred to in point (a) of paragraph 5 of this Article and the form of support referred to in point (e) of the first subparagraph of paragraph 1 of this Article, by specifying detailed modalities concerning the financing conditions and their application.
6
The document setting out the conditions for support for each operation shall set out the method to be applied for determining the costs of the operation and the conditions for payment of the grant.
Pt. 2 heading substituted (31.12.2020) by The European Structural and Investment Funds Common Provisions (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/785), regs. 1, 5(1) (as amended by S.I. 2020/1542, regs. 1(2), 13(3)(a)); 2020 c. 1, Sch. 5 para. 1(1)